Artículo 57. IAS 21 Paragraph 57

When an entity displays its financial statements or other financial information in a currency that is different from either its functional currency or its presentation currency and the requirements of paragraph 55 are not met, it shall: [ Refer: Basis for Conclusions paragraph BC14 ] (a) clearly identify the information as supplementary information to distinguish it from the information that complies with IFRSs; (b) disclose the currency in which the supplementary information is displayed; and (c) disclose the entity’s functional currency and the method of translation used to determine the supplementary information.